University of Southern California

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David Erkens
Assistant Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

PhD, Arizona State University; MS, Maastricht University


David Erkens' research focuses on the determinants and effects of expertise as it relates to management control systems, particularly controls related to compensation arrangements and corporate governance. His research has been published (or accepted for publication) in the Journal of Accounting Research and The Accounting Review and has been covered by the press, such as Agenda, CFO Magazine and The Economist. Professor Erkens received the best paper award from the AAA Management Accounting Section Mid-Year Meeting in 2007. Prior to his doctorate, he worked as an auditor for PricewaterhouseCoopers.


Erkens, D. H., Lee, J., Oh, S., and Ton, K. (2015) "Does Low-Balling Impair Audit Quality?,".
Choi, A., Erkens, D. H., Oh, S., and Trezevant, R. H. (2015) "Executive Clawback Provisions and Conservative Accounting.,".
Du, F., Erkens, D. H., Young, S. M., and Tang, G. (2015) "How Adopting New Performance Measures Affects Subjective Performance Evaluations: Evidence from EVA Adoption by Chinese State-Owned Enterprises,".
Allen, E., Erkens, D. H., Choi, A., and Oh, S. (2015) "Executive Clawback Provisions and Corporate Tax Planning,".
De Fond, M. L., Erkens, D. H., and Zhang, J. (2015) "Does PSM Really Eliminate the Big N Audit Quality Effect?,".
Loumioti, M., Erkens, D. H., and Campbell, D. (2015) "Exception Reports as a Source of Idiosyncratic Information,".
Erkens, D. H., Subramanyam, K.R., and Zhang, J. (2014) "Affiliated bankers on board and conservative accounting," The Accounting Review, 89 (5), 1703-1728.
Erkens, D. H., and Bonner, S. E. (2013) "The Role of Firm Status in Appointment of Accounting Financial Experts to Audit Committees," The Accounting Review, 2013 (January), 107-136.
Erkens, D. H., Hung, M. Y., and Matos, P. (2011) "Corporate Governance Reform is not the Panacea for Preventing Future Financial Crises," Center for the Study of Financial Regulation at University of Notre Dame (5).
Erkens, D. H., Subramanyam, K.R., and Zhang, J. (2011) "Affiliated bankers on board and conservative accounting,".
Erkens, D. H. (2011) "Do Firms Use Stock-Based Pay to Keep Research and Development Investments Secret?," Journal of Accounting Research, 49 (4), 861-894.
Hwang, Y., Erkens, D. H., and Evans, J. H. (2009) "Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence," The Accounting Review, 84 (4), 26.